Foreign nationals who have stayed in Japan for less than six months.

Passport (original, copy is not acceptable) with a Japan Immigration stamp in it, to confirm the status of residence.

1. When departing Japan, or if becoming a resident of Japan, you are required to submit your “Record of Purchase of Consumption Tax-Exempt for Export” to either the Director of Customs that has jurisdiction over your departure location or the head of the tax office that has jurisdiction over your place of residence or address.
2. You must not remove the “Record of Purchase of Consumption Tax-Exempt for Export” from your passport etc. until after you have departed Japan.
3. If you are not in possession of item(s) purchased tax free that are listed on the “Record of Purchase of Consumption Tax-Exempt for Export” at the time of your departure from Japan, an amount equivalent to the consumption tax amount (including local consumption tax) that was exempted at the time of purchase will be collected from you.
4. In the case of 3) if you do not possess listed item(s) at the time of departure, if the Director of Customs has acknowledged that item(s) you purchased tax free will not be exported as a result of being lost in a disaster or due to other unavoidable circumstances, or alternatively, if you have submitted documents to the Director of Customs that has jurisdiction over your departure location that verifies the item(s) has already been exported, an amount equivalent to the consumption tax amount (including local consumption tax) will not be collected.